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#Section 147

Every article filed under the “Section 147” tag — analysis, news and updates.

5,090 articles
Corporate LawRe-opening u/s. 147 quashed as not based on tangible material: Madras HC
Corporate Law

Re-opening u/s. 147 quashed as not based on tangible material: Madras HC

POONAM GANDHI1 year ago
Income TaxChange of Opinion without New Material: ITAT Raipur Quashes Reassessment
Income Tax

Change of Opinion without New Material: ITAT Raipur Quashes Reassessment

CA Sandeep Kanoi1 year ago
Income TaxAddition of income which has escaped assessment sustained even if not specifically mentioned in re-opening order
Income Tax

Addition of income which has escaped assessment sustained even if not specifically mentioned in re-opening order

POONAM GANDHI1 year ago
Income TaxNotice not stating specific limb of Sec. 271(1)(c) cannot be sustained: ITAT Raipur
Income Tax

Notice not stating specific limb of Sec. 271(1)(c) cannot be sustained: ITAT Raipur

POONAM GANDHI1 year ago
Income TaxSection 147/148 Proceedings Not Permissible During Pendency of Section 154 Proceedings: SC
Income Tax

Section 147/148 Proceedings Not Permissible During Pendency of Section 154 Proceedings: SC

CA Sandeep Kanoi1 year ago
Income TaxReopening Based on Insight Portal Data Without Independent Opinion Unsustainable
Income Tax

Reopening Based on Insight Portal Data Without Independent Opinion Unsustainable

POONAM GANDHI1 year ago
Income TaxReassessment Under Section 147 Invalid When Based on Search Findings
Income Tax

Reassessment Under Section 147 Invalid When Based on Search Findings

KAPIL GOEL (FCA,LLB) / SANDEEP GOEL (LLB)1 year ago
Income TaxMechanical Approval with Vague and Scanty Reasons is invalid: ITAT Kolkata
Income Tax

Mechanical Approval with Vague and Scanty Reasons is invalid: ITAT Kolkata

KAPIL GOEL (FCA,LLB) / SANDEEP GOEL (LLB)1 year ago
Income TaxRe-assessment notice u/s. 148 sent to unrelated e-mail address is invalid service of notice
Income Tax

Re-assessment notice u/s. 148 sent to unrelated e-mail address is invalid service of notice

POONAM GANDHI1 year ago
Income TaxITAT Quashes Unjustified Addition, Orders Refund & Action Against AO
Income Tax

ITAT Quashes Unjustified Addition, Orders Refund & Action Against AO

CA Sandeep Kanoi1 year ago
Income TaxIncome Tax Section 263 Order Cannot Be Construed as Closed Remand: Kerala HC
Income Tax

Income Tax Section 263 Order Cannot Be Construed as Closed Remand: Kerala HC

CA Sandeep Kanoi1 year ago
Income TaxITAT Surat condones appeal delay due to non-service of assessment order
Income Tax

ITAT Surat condones appeal delay due to non-service of assessment order

CA Sandeep Kanoi1 year ago
Income TaxReassessment Beyond Four Years: Failure to Disclose Material Facts is Essential – Bombay HC
Income Tax

Reassessment Beyond Four Years: Failure to Disclose Material Facts is Essential – Bombay HC

CA Sandeep Kanoi1 year ago
Income Tax ITAT Remands Case with Penalty Due to Lack of Awareness of faceless proceedings
Income Tax

 ITAT Remands Case with Penalty Due to Lack of Awareness of faceless proceedings

CA Sandeep Kanoi1 year ago